About Us

Mission

The Working Group on Environmental Auditing (WGEA), under the International Organization of Supreme Audit Institutions (INTOSAI), aims to improve the use of audit mandate and audit instruments in the field of environmental protection policies, by both members of the Working Group and non-member Supreme Audit Institutions (SAIs). Joint auditing by SAIs of cross border environmental issues and policies, and the audit of international environmental accords, has the Working Group's special attention.

 

Mandate

In order to carry out our mission, the WGEA:

  • Assists supreme audit institutions (SAIs) in acquiring a better understanding of the specific issues involved in environmental auditing;
  • Facilitates exchange of information and experience among SAIs; and
  • Publishes guidelines and other informative material for their use.

 

 

Different working bodies of the INTOSAI WGEA

The INTOSAI WGEA is a large, volunteer organization with a number of distinct bodies and players, each with associated responsibilities. These include the Chair and Secretariat, the full WGEA (the Assembly), the Steering Committee, Project Leaders and project subcommittees, and the Regional Working Groups on environmental auditing. With a view to strengthening the overall functioning of the WGEA and to clarify the key roles and responsibilities for each of bodies, a Roles and Responsibilities document was approved by the Assembly.

 

Principles of cooperation with external organisations

Exchanging knowledge and tools, and sharing information on SAIs’ work on environmental auditing between the INTOSAI WGEA and other international organisations had taken place without an overall strategy. In 2010, a strategy was approved to set the overall principles of cooperation with external organisations.

 

 

Background on INTOSAI

The International Organization of Supreme Audit Institutions (INTOSAI) is the professional organization of supreme audit institutions (SAI) in countries that belong to the United Nations or its specialized agencies. INTOSAI was founded in 1953 and has grown from the original 34 countries to a membership of over 192 SAIs. As the internationally recognized leader in public sector auditing, INTOSAI issues international guidelines for financial management and other areas, develops related methodologies, provides training, and promotes the exchange of information among members. One way by which INTOSAI promotes the exchange of ideas and experiences between SAIs around the world is through its triennial congress called the International Congress of Supreme Audit Institutions (INCOSAI).

Within INTOSAI there are seven regional organizations of supreme audit institutions: Latin American and Caribbean (OLACEFS), Caribbean (CAROSAI), Europe (EUROSAI), Africa (AFROSAI), Arabic countries (ARABOSAI), Asia (ASOSAI) and the South Pacific (PASAI). Not all SAIs are members of a regional organization. Each regional group organizes seminars, congresses, or other activities for the SAIs in that region and has its own headquarters.

INTOSAI also has a number of committees on special subjects, such as auditing standards, as well as a number of working groups dedicated to innovative subjects like environmental auditing, and task forces dealing with issues of significant interest of members. INTOSAI works in five official languages: Arabic, English, French, German and Spanish.

 

Background on WGEA

During the 14th INCOSAI meeting held in Washington, D.C. in October 1992 the INTOSAI membership indicated a strong interest in the roles and activities of Supreme Audit Institutions in issues of environmental auditing. The formation of a Working Group on Environmental Auditing (WGEA) was initiated and approved by the Congress. The INTOSAI Governing Board then took the steps to constitute the Working Group under the chairmanship of the Netherlands Court of Audit, which in turn prepared terms of reference for the WGEA. The terms of reference, which constitute the guidelines for the Working Group, were approved by the INTOSAI Governing Board in Vienna in May, 1993. The Working Group aims to improve the use of audit mandate and audit instruments in the field of environmental protection policies, by both members of the Working Group and non-member Supreme Audit Institutions (SAIs).

Chairmanship of the WGEA by Netherlands Court of Audit ended in October 2001, at which time the Office of the Auditor General of Canada began its terms as Chair of the Working Group. In November 2007, the Chairmanship of the WGEA was given over to the National Audit Office of Estonia. Starting from November 2013, the Chairmanship of the WGEA was handed over to the Supreme Audit Board of Indonesia. The main substantive theme for the WGEA during the Chairmanship of the Netherlands was 'fresh water.' Since the 17th INCOSAI in October 2001, the WGEA accepted a new mandate of activities for the period 2002-2004. As part of this new mandate it was decided to add 'waste' as a second theme of the work of the WGEA. The third theme of the work of the WGEA for 2005-2007 was "biodiversity" and main topic decided for 2008-2010 was "climate change".

The WGEA started out with 12 countries and has since grown to a membership of 77, making it the largest INTOSAI working group. By the end of 2000 the INTOSAI regions ACAG/PASAI, AFROSAI, ARABOSAI, ASOSAI, EUROSAI and OLACEFS have each established a Regional Working Group on Environmental Auditing (RWGEA). English is the official language of the Working Group on Environmental Auditing.

 

 

Organizational Chart

The Working Group on Environmental Auditing (WGEA) is one of many committees and working groups that are addressing a variety of audit topics and issues under the auspices of the International Organization of Supreme Audit Institutions (INTOSAI).

Six of the seven geographic regions of INTOSAI have established a Regional Working Group on Environmental Auditing (RWGEA) (see the world map below). The WGEA collaborates with these six groups to improve the use of audit mandates and audit instruments in the field of environmental protection policies. The WGEA also collaborates extensively with INTOSAI’s training arm — the INTOSAI Development Initiative (IDI) — to prepare and conduct a course on environmental auditing.

INTOSAI
(1953) + 180 countries
Principal Bodies


INTOSAI Regions
 
   
   
  Committees, Working Groups and Task Forces Under INTOSAI
 
  • Committees
Committees of INTOSAI deal with issues of significant, recurring interest to all members of INTOSAI (such as preparing standards and guidelines for government auditing practice applicable to the whole of INTOSAI).
 
  • Working Groups
Working groups are formed as a result of INCOSAI themes and recommendations to address SAIs’ interests in specific technical issues, (e.g., privatization, environmental audit).
Working groups publish specific guidance and best practices as a result of their work.
 
  • Task Forces

In addition to committees and working groups, task forces are formed by the Congress or the Governing Board as needed to deal with issues of significant interest to many member SAIs. Task forces operate for a finite period of time and are dissolved when their assigned tasks are complete.

 
  Regional Working Groups on Environmental Auditing (RWGEA)
  Regional Working Groups on Environmental Auditing (RWGEA)

 

Member List

Steering Committee

Since the number of Working Group members is continuously growing, we have set up a Steering Committee in 2001 whose roles and responsibilities are to keep the Working Group as effective and efficient as possible. The Steering Committee is responsible for all executive and strategic activities.

 

Country Auditor General
Brazil
Minister Raimundo Carreiro
Cameroon
Mme Mbah Acha Rose Fomundam
Canada
Mr. Michael Ferguson, FCA
China
Ms. Hu Zejun
Czech Republic
Mr Miloslav Kala
Estonia
Mr Janar Holm
European Court of Auditors
Mr Klaus-Heiner Lehne
India
Mr. Shri Rajiv Mehrishi
Indonesia
Dr. Moermahadi Soerja Djanegara, CA, CPA
Kuwait
Mr. Adel Abdullaziz Al-Sarawi
Lesotho
Mrs Lucy Liphafa
Morocco
Mr Driss Jettou
New Zealand
Mr. John Ryan
Norway
Mr Per Kristian Foss
Paraguay
Abog. JOSE ENRIQUE GARCIA
Philippines
Mr. Michael G Aguinaldo
United States
Mr Gene Dodaro

WGEA Members

The Assembly is responsible for the substantive activities.

 

Country Auditor General
Algeria
Mr Abd-el-Kader Benmarouf
Argentina
Dr Leandro Despouy
Armenia
Name: Mr Ishkan Zakaryan
Australia
Mr. Grant Hehir
Azerbaijan
Mr Vugar Gulmammadov
Bahamas
Mr Terrance Bastian
Bangladesh
Mr Masud Ahmed
Belgium
Mr. Philippe Roland
Bhutan
Dasho Ugen Chewang
Brazil
Minister Raimundo Carreiro
Bulgaria
Mr. Tzvetan Tzvetkov
Cameroon
Mme Mbah Acha Rose Fomundam
Canada
Mr. Michael Ferguson, FCA
Chile
Mr Jorge Bermúdez
China
Ms. Hu Zejun
Colombia
Sra Sandra Morelli Rico
Costa Rica
Marta E. Acosta Zúniga
Cyprus
Dr Odysseas Ph. Michaelides
Czech Republic
Mr Miloslav Kala
Denmark
Mrs. Lone Strøm
Egypt
Counsellor Mr Hesham Genena
El Salvador
Dr Marcos Gregorio Sánchez Trejo
Estonia
Mr Janar Holm
Ethiopia
Mr Gemechu Dubiso
European Court of Auditors
Mr Klaus-Heiner Lehne
Fiji
Mr Ajay Nand
Finland
Mrs. Tytti Yli-Viikari
Georgia
Mr Lasha Tordia
Germany
Mr. Kay Scheller
Greece
Mrs ANDRONIKI THEOTOKATOU
Guyana
Mr Deodat Sharma
Iceland
Mr Sveinn Arason
India
Mr. Shri Rajiv Mehrishi
Indonesia
Dr. Moermahadi Soerja Djanegara, CA, CPA
Iran, Islamic Republic of
Mr Amin Hossein Rahimi
Iraq
Dr. Salah N. Khalf
Ireland
Mr Seamus McCarthy
Jordan
Prof. Dr. Abed Kharabsheh
Kazakhstan
Mr Aslan Mussin
Kenya
Mr. Edward R.O. Ouko
Korea, Republic of
Mr SUNG Yong Rak
Kuwait
Mr. Adel Abdullaziz Al-Sarawi
Latvia
Mrs Elita Krūmiņa
Lesotho
Mrs Lucy Liphafa
Libyan Arab Jamahiriya
Dr Salem M. Bengharbia
Lithuania
Mr Arūnas Dulkys
Macedonia, the Former Yugoslav Republic of
Mrs Tanja Tanevska
Malta
Mr. Charles Deguara
Mexico
Mr Juan Manuel Portal Martínez, CPA
Mongolia
Mr Zangad Ayuur
Morocco
Mr Driss Jettou
Netherlands
Mr. Arno Visser
New Zealand
Mr. John Ryan
Nigeria
Mr Samuel Tyonongo Ukura, FCA
Norway
Mr Per Kristian Foss
Oman
H.E. Shaikh Nasser H.N.Al Mawali
Pakistan
Mr Muhammad Akhtar Buland Rana
Paraguay
Abog. JOSE ENRIQUE GARCIA
Peru
Nelson Shack Yalta
Philippines
Mr. Michael G Aguinaldo
Poland
Mr. Krzysztof Kwiatkowski
Qatar
Mr Ibrahim Bin Hashim Al-Sada
Romania
Mr Nicolae Văcăroiu
Russian Federation
Mr. Alexey Kudrin
Samoa
Mr Fuimaono Camillo Gafatasi Afele
Saudi Arabia
Mr Osama Jafar Faquih
Slovakia
Mr. Karol Mitrík
Slovenia
Mr Tomaž Vesel
South Africa
Mr Kimi Makwetu
Sri Lanka
Mr. H. M. Gamini Wijesinghe
Tanzania, United Republic of
Prof. Mussa Juma Assad
Thailand
Mr. Prajuck Boonyoung
Tonga
Mr Pohiva Tu’i’onetoa
Turkey
Prof. Recai Akyel
Uganda
Mr John FS Muwanga
Ukraine
Mr Roman Maguta
United Kingdom
Mr Amyas Morse
United States
Mr Gene Dodaro
Viet Nam
Dr Ho Duc Phoc
Zambia
Ms Anna O. Chifungula
Zimbabwe
Mrs Mildred Chiri

RWGEA

The Regional Working Groups on Environmental Auditing promote the involvement of SAIs in international environmental audits and exchange experiences in this field in their respective INTOSAI regions.

 

ACAG/PASAI WGEA
Country Auditor General
Australia
Mr. Grant Hehir
Cocos (Keeling) Islands
Mr Allen Parker
Fiji
Mr Ajay Nand
Kiribati
Ms Matereta Raiman
Marshall Islands
Mr Junior Patrick
Micronesia, Federated States of
Mr Haser H. Hainrick
New Zealand
Mr. John Ryan
Palau
Mr Satrunino Tewid
Papua New Guinea
Mr Philip Nagua
Samoa
Mr Fuimaono Camillo Gafatasi Afele
Solomon Islands
Mr Edward Ronia
Tonga
Mr Pohiva Tu’i’onetoa
Tuvalu
Mr Isaako Kutiolo Kine
Vanuatu
Mr John Path

AFROSAI WGEA
Country Auditor General
Algeria
Mr Abd-el-Kader Benmarouf
Angola
Dr Juliâo António
Botswana
Mr Robby B. Sebopeng
Cameroon
Mme Mbah Acha Rose Fomundam
Cote D'Ivoire
Mr Moussa Kone
Egypt